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BVU News and Trends April 2020

A monthly roundup of key developments of interest to business valuation experts.

BVU News and Trends February 2020

A monthly roundup of key developments of interest to business valuation experts.

BV opportunities in the construction industry

Ever since the housing crash, residential and commercial construction has been in a steady state of rebound.

Stripping Away the Mystery; Valuing Adult Cabaret Businesses

Valuing an adult cabaret business may make your colleagues laugh, but, with unique operating characteristics, entertainer relationships, and significant risks and contingencies, there are many concerns to give experts pause. Join David Shindel and Rod Burkert for a look at valuation rules of thumb and a discussion of the current operating environment. Learn the common reasons for valuations: eminent domain, estate and succession planning, damage claims, employment issues, and tax litigation. Learn about the various ...

Two new resources from BVR

Valuations in the cannabis industry and BV benchmarks are the subjects of two new resources from BVR.

The Fair Commission Model for Valuing Goodwill in Small Service Businesses

Hundreds of thousands of small service businesses are operating in the United States. These include accounting, tax, and bookkeeping practices; barbers and hair stylists; chiropractic, primary care, and dental practices; veterinarians; landscapers, house cleaners, and pool servicers. These businesses are small by virtue of being owned by one or a few owners who, in addition to managing the business, provide personal services directly to their clients, patients, or customers. Specialty brokerage firms often mediate equity ...

Rules of Thumb Highlight the 2019 Business Reference Guide

By far, the most valuable information in the newest edition of this book is the coverage of pricing rules of thumb. This article discusses caveats when using rules of thumb and also reviews their use in litigation with reference to relevant court cases.

A Script for Pharmacy Valuation

The U.S. healthcare industry is very large, complex, and changing rapidly. This highly regulated industry is also a significant user of valuation services, primarily to support transactions, contracting, and internal strategic planning purposes. The importance of consummating transactions within fair market value cannot be overstated, as the alternative can result in substantial financial consequences to the parties involved. As such, advisors need to know the operational and valuation issues associated with healthcare entities so they ...

BVU News and Trends March 2019

A monthly roundup of key developments of interest to business valuation experts.

Updated Business Reference Guide available

Now in its 29th year, the Business Reference Guide (BRG) has been updated for 2019.

Valuators in Taking Case Disagree Over Measure of Damages

Court deems expert’s discretionary cash flow analysis an appropriate formula for determining loss to owner of expropriated business but says compensation calculation may be based on other methods, including rule of thumb guide for selling donut shop.

City of Baton Rouge v. Jay’s Donuts, Inc.

Court deems expert’s discretionary cash flow analysis an appropriate formula for determining loss to owner of expropriated business but says compensation calculation may be based on other methods, including rule of thumb guide for selling donut shop.

AICPA-FVS conference buzz

Robocast, Inc. v. Microsoft Corp. (II)

Under Daubert, court excludes royalty analysis that claims parties would have agreed to equal profit share, finding it was based on the discredited Nash Bargaining Solution, a “non-starter in a world where damages must be tied to the facts of the case.”

Dynetix Design Solutions, Inc. v. Synopsis, Inc.

District court finds expert’s royalty analysis is fatally defective as to the base and rate; expert improperly presumed that using smallest salable unit featuring the patented part ended rate analysis even though that feature was not closely tied to defen ...

Info-Hold, Inc. v. Muzak LLC

District court disqualifies proffered expert under all the Daubert factors, finding he lacked any understanding of patent cases and the dominant legal principles; he applied the discredited 25% rule of thumb and the entire market value rule, failed to pro ...

Peltzer v. Peltzer

Appellate court rules doctor husband who knew his expert was the only appraiser of his practice cannot blame trial court for relying on expert’s unclear discount in valuation.

Uniloc v. Microsoft Special Report: Lessons Outside of the Courtroom

In a U.S. Federal Court of Appeals decision issued on January 4 in the case of Uniloc USA, Inc. v. Microsoft Corporation (Uniloc), the Federal Circuit Court of Appeals ruled that a damage expert’s reliance of the “25% rule of thumb” in determining a reasonable royalty rate was inadmissible under Federal Rules of Evidence.

Tax Court, Frustrated by Inadequate Data, Inscrutable Analyses, Bases Reasonable Compensation on RMA Ratios

The issue in this case was the reasonableness of compensation paid to the shareholder and primary officer of Brewer Quality Homes Inc. (Brewer).

Brewer Quality Homes, Inc. v. Commissioner (I)

Issue is the extent to which amounts that petitioner paid to shareholder-officer are deductible as reasonable compensation under section 162(a)(1).

Use rules of thumb with caution, not as a primary appraisal method

The first thing to say about rules of thumb is that they should practically never be relied on as a primary appraisal method. Having said that, if there are valuation rules of thumb for an in ...

Valuation Basics and Beyond: Tackling Areas of Controversy

Patrice Leigh Ferguson and John E. Camp. Family Law Quarterly , Vol. 35, No. 2, Summer 2001. This article, which is part of a family law symposium on valuation issues, is divided into several ...

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